Use Landscape to see Search/Filter
Item Types:
Field of Study:
CPE Hours:
Course Details

Non-GAAP Financial Measures - What You Need to Know (Course Id 1935)

Updated / QAS / Registry
  Add to Cart 
Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 30 ||| Review Questions: 8 ||| Final Exam Questions: 13
CPE Credits : 2.5
IRS Credits : 0
Price : $22.45
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 1935

Description :

This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big 4 accounting firms.  Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC.  As a result, it’s important to understand the guidance with respect to these measures to ensure that an entity’s financial statements remain GAAP compliant and are not misleading. 

Usage Rank : 0
Release : 2021
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 12-Dec-2022
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 1935

Keywords : Accounting, Non-GAAP, Financial, Measures, Need, Know, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Differentiate between a GAAP financial measure and a non-GAAP financial measure
  • Recognize examples of different types of non-GAAP financial measures
  • Identify which SEC guidance is applicable to different types of non-GAAP financial measures
  • Recognize disclosures within the scope of Regulation G
  • Identify key requirements included within both Regulation G and Regulation S-K related to these measures
Course Contents :

Chapter 1 - Non-GAAP Financial Measures - What You Need to Know

Course Learning Objectives

Course Overview


What is a Non-GAAP Financial Measure?

Examples of Non-GAAP Financial Measures

Where Do Non-GAAP Financial Measures Show Up?

Review Questions

What Drove the Increase in Use of Non-GAAP Financial Measures

Why Do Regulators Care About Non-Financial Measures?

Where Do I Look to For Guidance?

Regulation G

Review Questions

Regulation S-K

SEC Compliance & Disclosure Interpretations

Misleading Concerns

Earnings Management

Prominent Presentation

Tax Impacts


Free Cash Flow

Segment Information

The SEC is Watching

Illustrative Examples SEC Comment Letters

Review Questions

Glossary of Key Terms

CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
Thank you for taking one of our free courses. We would like to be able to let you know when we add free courses or have special offers and will never spam you or share your address with anyone. If you are Ok with that please reply with "Ok" or if not please reply "No Thanks". Either way enjoy your free CPE course.
Exam completed on .

Do you want to add the course again?